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Effective taxation of top incomes in Germany, 1992-2002
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003651046
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The impact of losses on income tax revenue and implicit tax rates of different income sources : evidence from microsimulation using tax statistics for Germany
Bach, Stefan; Buslei, Hermann - 2009
relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …
Persistent link: https://www.econbiz.de/10003902662
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Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? : steuersystematische Überlegungen und empirische Wirkungsanalysen
Bach, Stefan (contributor); Broer, Michael (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003618817
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How should local governments tax local business? : lessons from an international comparison and a microsimulation analysis for Germany
Fossen, Frank M. (contributor); Bach, Stefan (contributor) - 2007
Persistent link: https://www.econbiz.de/10003577432
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Top incomes and top taxes in Germany
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2005
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …
Persistent link: https://www.econbiz.de/10003219657
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Möglichkeiten zur Modellierung hoher Einkommen auf Grundlage der Einkommensteuerstatistik
Bach, Stefan; Bartholmai, Bernd - 2000
Haushaltsstichproben wie die EVS spiegeln die Randbereiche der Verteilung nur unzureichend. Um die oberen Einkommensbereiche besser abzubilden, bietet sich eine Analyse der Einkommensteuerstatistik an, in der die "reichen" Haushalte bzw. Personen vollständig sind. Einkommenskonzept und...
Persistent link: https://www.econbiz.de/10011433579